Comparatives Refer to Amounts or Disclosures of One or More

question 9

Multiple Choice

Comparatives refer to amounts or disclosures of one or more previous periods that are presented on a comparative basis with those of the current period. ASA 710 (ISA 710) states that the auditor:

• A) is required to determine whether the comparatives take into account the change of auditor.
• B) is required to determine whether the comparatives meet the requirements of the applicable financial reporting framework.
• C) is not required to investigate the comparatives
• D) is required to add an 'emphasis of matter' to the audit report

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